Announcement: SOA releases February 2024 Exam FM passing candidate numbers.

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  • Fair Value Accounting
    Fair Value Accounting Presented at October 1996 Annual Meeting. This is a discussion presenting a FASB update with regard to fair value accounting and the valuation of insurance liabilities.

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    • Authors: Application Administrator, Luke Girard, George Silos, Douglas W Johnson
    • Date: Oct 1996
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair Value of Insurance Liabilities
    Fair Value of Insurance Liabilities This session at the SOA 1998 Maui I Spring Meeting looks at the fair value of liabilities focusing on financial measurement, FASB 115, implications of various ...

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    • Authors: Application Administrator, Steven H Mahan, S Michael McLaughlin, David A Ricci
    • Date: Jun 1998
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • SFAS 157 Adoption Impacts
    SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards 157, Fair Value Measurements and implementation challenges. Market value of liabilities;Risk ...

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    • Authors: Patricia Matson, Application Administrator
    • Date: Dec 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]
  • An ERM Approach to Income Tax Risk
    An ERM Approach to Income Tax Risk In this article, the author gives an overview a number of Enterprise Risk Management ERM issues that arise when one considers the impact of income tax on a fair ...

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    • Authors: Application Administrator
    • Date: Mar 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Risk Management
    • Topics: Enterprise Risk Management; Financial Reporting & Accounting>Fair value accounting